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← AMERICAN LEGISLATIVE EXCHANGE COUNCIL

Form 990 for tax year 2022

Filed by AMERICAN LEGISLATIVE EXCHANGE COUNCIL.

Totals

Total revenue
$10,104,204
Total expenses
$9,480,356
Contributions and grants received
$9,054,508
Grants paid
$0
Program service revenue
$1,044,455
Investment income
$4,228
Other revenue
$1,013
Total assets, end of year
$9,467,258
Total liabilities, end of year
$2,427,065
Net assets or fund balances, end of year
$7,040,193
Program services expenses (Part IX)
$7,228,487
Management and general expenses
$1,538,509
Fundraising expenses
$713,360
Program service expenses (Part III)
$7,228,487

Program services were 76.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $9,054,508

  • 2a · Program service revenue: Conferences/seminars

    total $976,955 · related or exempt $976,955

  • 2b · Program service revenue: Membership dues

    total $67,500 · related or exempt $67,500

  • 3 · Investment income

    total $4,228 · excluded $4,228

  • 11a · Other revenue: Other

    total $1,013 · related or exempt $1,013

  • 11e · Other revenue, total

    $1,013

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,178,507 · program services $632,510 · management and general $481,648 · fundraising $64,349

  • 7 · Other salaries and wages

    total $2,369,150 · program services $1,820,827 · management and general $317,539 · fundraising $230,784

  • 8 · Pension plan contributions

    total $54,724 · program services $37,989 · management and general $12,076 · fundraising $4,659

  • 9 · Other employee benefits

    total $285,500 · program services $207,632 · management and general $46,633 · fundraising $31,235

  • 10 · Payroll taxes

    total $218,381 · program services $151,599 · management and general $48,188 · fundraising $18,594

  • 11b · Fees: legal

    total $202,601 · program services $154,341 · management and general $36,327 · fundraising $11,933

  • 11c · Fees: accounting

    total $81,679 · program services $62,223 · management and general $14,645 · fundraising $4,811

  • 11e · Fees: professional fundraising services

    total $106,300 · fundraising $106,300

  • 11g · Fees: other

    total $460,266 · program services $281,417 · management and general $129,000 · fundraising $49,849

  • 12 · Advertising and promotion

    total $198,250 · program services $198,250

  • 13 · Office expenses

    total $412,416 · program services $251,301 · management and general $32,435 · fundraising $128,680

  • 14 · Information technology

    total $190,225 · program services $146,975 · management and general $32,363 · fundraising $10,887

  • 16 · Occupancy

    total $400,890 · program services $309,055 · management and general $67,940 · fundraising $23,895

  • 17 · Travel

    total $168,498 · program services $154,193 · management and general $12,615 · fundraising $1,690

  • 18 · Travel or entertainment for public officials

    total $708,841 · program services $610,408 · management and general $98,433

  • 19 · Conferences, conventions and meetings

    total $1,848,769 · program services $1,723,279 · management and general $120,860 · fundraising $4,630

  • 20 · Interest

    total $80 · program services $61 · management and general $14 · fundraising $5

  • 22 · Depreciation, depletion and amortization

    total $169,843 · program services $129,386 · management and general $30,453 · fundraising $10,004

  • 23 · Insurance

    total $66,840 · program services $55,388 · management and general $8,546 · fundraising $2,906

  • 24a · Other expenses: Subscriptions/research

    total $258,439 · program services $250,821 · management and general $2,518 · fundraising $5,100

  • 24b · Other expenses: Bad debt

    total $43,150 · management and general $43,150

  • 24c · Other expenses: Dues/memberships

    total $23,639 · program services $22,590 · management and general $722 · fundraising $327

  • 24d · Other expenses: Artwork/graphics

    total $8,680 · program services $5,630 · management and general $602 · fundraising $2,448

  • 24e · All other expenses

    total $24,688 · program services $22,612 · management and general $1,802 · fundraising $274

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,010,808 · end of year $2,132,797

  • 2 · Savings and temporary cash investments

    beginning of year $5,439,733 · end of year $4,688,103

  • 3 · Pledges and grants receivable

    beginning of year $748,000 · end of year $1,306,163

  • 4 · Accounts receivable

    beginning of year $385,226 · end of year $507,217

  • 9 · Prepaid expenses and deferred charges

    beginning of year $99,111 · end of year $131,239

  • 10a · Land, buildings and equipment: cost or other basis

    $1,724,321

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,550,989

  • 10c · Land, buildings and equipment, net

    beginning of year $330,637 · end of year $173,332

  • 15 · Other assets

    beginning of year $0 · end of year $528,407

  • 17 · Accounts payable and accrued expenses

    beginning of year $968,815 · end of year $1,462,377

  • 19 · Deferred revenue

    beginning of year $180,982 · end of year $173,481

  • 25 · Other liabilities

    beginning of year $447,373 · end of year $791,207

  • 27 · Net assets without donor restrictions

    beginning of year $4,604,972 · end of year $4,808,322

  • 28 · Net assets with donor restrictions

    beginning of year $1,811,373 · end of year $2,231,871

Mission and programs · 2022

Mission

The American Legislative Exchange Council (ALEC) is a forum for stakeholders to exchange ideas and develop potential solutions. ALEC's mission is to advance and promote the Jeffersonian principles of limited government, free markets and federalism.

Activities or mission (Part I)

Assist State Legislators, Congress & the public by sharing research and educational info.

  • Task Forces - ALEC's policy Task Forces provide a forum for legislators and the private sector to discuss issues, develop policies, and draft model policy which serves as a public resource. The Task Forces include the following: American City Council Exchange; Civil Justice; Commerce, Insurance and Economic Development; Communications and Technology; Criminal Justice; Education and Workforce Development; Energy, Environment and Agriculture; Health and Human Services; Federalism and International Relations; Tax and Fiscal Policy; and Homeland Security. Each Tax Force is co-chaired by a public and private sector member of ALEC.

    Expenses $2,931,817

  • Conferences - ALEC holds national conferences, providing workshops on current issues with leading experts, public figures and elected officials. The two national conferences held in 2022 were the Annual Meeting and States and National Policy Summit Meeting.

    Expenses $2,094,980 · Revenue $977,968

  • Public Affairs - ALEC conducts an on-going communications program that integrates all departments of ALEC to promote policies based on free-market, limited government and federalism among elected officials and the private sector members of ALEC and educates the general public on ALEC's institutional goals and objectives.

    Expenses $802,445

  • State Outreach

    Expenses $723,358

  • Membership

    Expenses $675,887 · Revenue $67,500

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Senator Karen Fann

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Representative Daniel Perez

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Senator Ty Masterson

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Senator Patricia Rucker

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Senator Stuart Adams

    Immediate Past Chair

    Total calculated
    $0
    Hours/week
    1

  • Representative Phil King

    Director

    Total calculated
    $0
    Hours/week
    1

  • Senator Jim Buck

    Director

    Total calculated
    $0
    Hours/week
    1

  • Delegate Kathy Byron

    Director

    Total calculated
    $0
    Hours/week
    1

  • Senator Julie Daniels

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Sage Dixon

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Jim Dotson

    Director

    Total calculated
    $0
    Hours/week
    1

  • Speaker Philip Gunn

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Seth Grove

    Director

    Total calculated
    $0
    Hours/week
    1

  • Senator Josh Harkins

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Dan Laursen

    Director

    Total calculated
    $0
    Hours/week
    1

  • Senator Vince Leach

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Susan Lynn

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Jason Saine

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Bill Seitz

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Garry Smith

    Director

    Total calculated
    $0
    Hours/week
    1

  • Senator Trey Stewart

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative John Wills

    Director

    Total calculated
    $0
    Hours/week
    1

  • Representative Matt Hall

    Director

    Total calculated
    $0
    Hours/week
    1

  • Lisa Nelson

    CEO

    Total calculated
    $480,142
    From this org
    $470,180
    From related orgs
    $0
    Other
    $9,962
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $329,460
    Bonus
    $140,720
    Other
    $0
    Deferred
    $9,150
    Nontaxable benefits
    $812
    Filer's total
    $480,142

  • Lisa Bowen

    CFO

    Total calculated
    $257,764
    From this org
    $225,144
    From related orgs
    $0
    Other
    $32,620
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $180,144
    Bonus
    $45,000
    Other
    $0
    Deferred
    $9,000
    Nontaxable benefits
    $23,620
    Filer's total
    $257,764

  • Michael Bowman

    Senior Fellow

    Total calculated
    $193,423
    From this org
    $171,399
    From related orgs
    $0
    Other
    $22,024
    Hours/week
    22 + 18 related

    Schedule J breakdown matched by us

    Base
    $158,899
    Bonus
    $12,500
    Other
    $0
    Deferred
    $6,900
    Nontaxable benefits
    $15,124
    Filer's total
    $193,423

  • Jonathan Williams

    Chief Economist, EVP-Policy

    Total calculated
    $247,179
    From this org
    $214,759
    From related orgs
    $0
    Other
    $32,420
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,759
    Bonus
    $45,000
    Other
    $0
    Deferred
    $8,800
    Nontaxable benefits
    $23,620
    Filer's total
    $247,179

  • Marie Vulaj

    VP-Partnerships & Engagement

    Total calculated
    $203,930
    From this org
    $173,173
    From related orgs
    $0
    Other
    $30,757
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,673
    Bonus
    $22,500
    Other
    $0
    Deferred
    $7,131
    Nontaxable benefits
    $23,626
    Filer's total
    $203,930

  • Lee Schalk

    VP - Policy

    Total calculated
    $169,570
    From this org
    $144,631
    From related orgs
    $0
    Other
    $24,939
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,631
    Bonus
    $15,000
    Other
    $0
    Deferred
    $5,804
    Nontaxable benefits
    $19,135
    Filer's total
    $169,570

  • Bill Ashworth

    VP - Public Affairs

    Total calculated
    $154,763
    From this org
    $129,238
    From related orgs
    $0
    Other
    $25,525
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $97,507
    Bonus
    $0
    Other
    $31,731
    Deferred
    $0
    Nontaxable benefits
    $25,525
    Filer's total
    $154,763

  • Courtney Cook

    VP - Events

    Total calculated
    $152,582
    From this org
    $120,351
    From related orgs
    $0
    Other
    $32,231
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $104,351
    Bonus
    $16,000
    Other
    $0
    Deferred
    $4,871
    Nontaxable benefits
    $27,360
    Filer's total
    $152,582

  • Sarah McCabe

    Dir. of Nonprofit & Corp. Relations

    Total calculated
    $109,177
    From this org
    $101,419
    From related orgs
    $0
    Other
    $7,758
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 7 · Other non-fixed payments

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a
Spousal travel totaling $573 was provided for the CEO. All spousal travel was required to comply with the Organization's expense reporting policies and was included in the CEO's Federal Form W-2.
Part I, Line 4a
Severance of $31,731 was awarded and fully paid in 2022 to Bill Ashworth.
Part I, Line 7
Bonuses for employees, including officers, are discretionary. The Board of Directors determines any bonus for the CEO and the CEO approves any bonus for all other employees.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Jeffersonian Project

    501(c)(4) · Educate the public & gov't policy makers by providing nonpartisan research · DC · controlled entity

Provenance

Return type
form_990
Tax year
2022
Filed
8 November 2023
IRS schema version
2022v5.0
Source object
202303129349303600

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